Q. In the recent Budget speech, the finance minister announced an amnesty scheme for service tax and excise duty dues. Is it still available?
The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is not yet implemented. It shall come into force with effect from September 1, 2019. Please see notification no. 05/2019-Central Excise (NT) dated August 21, 2019, for the necessary forms and Rules.
Q. In the matter of our EPCG authorisation, the Additional DGFT passed an adjudication order against us in January 2019. We failed to file an appeal against that order within the 90-day time limit. Can you tell us what our options to revive the case are?
Q. Under the post-export EPCG scheme, we have to pay the import duty upfront and then claim duty credit scrips as and when we fulfil the export obligation, which is based on the duty saved. Can we take credit of IGST paid at the time of import?
As per Para 5.01 (d) of FTP, “in case Integrated Tax and Compensation Cess are paid in cash on imports under EPCG, incidence of the said Integrated Tax and Compensation Cess would not be taken for computation of net duty saved provided Input Tax Credit is not availed”.
Q. We understand that the government has instructed that the department should not escalate the cases to Supreme Court, where the amount involved is less than Rs 1 crore. Still, in our case, the government has filed an appeal for amounts less than that limit. Can we take a plea in the Court that it is against the government instructions?
As per Para 4 of the CBI & C (Judicial Cell) Instruction F. No. 390/Misc./116/2017-JC, dated July 11, 2018, “it may be noted that issues involving substantial questions of law as described in para 1.3 of the Instruction dated 17-8-2011 from F. No. 390/Misc/163/ 2010-JC [2011 (270) E.L.T. (T27)] would be contested irrespective of the prescribed monetary limits”. So, you may refer to that Circular to see if your matter is covered there.
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